wish商户平台税务政策介绍

Wish 于2019年4月15日为商户推出“税务设置”功能。wish商户可基于自愿原则选择是否进行“税务设置”。若选择设置,商户可在“税务设置”页面设置其有义务就订单缴纳间接税(例如销售税、商品及服务税 (GST) 和增值税 (VAT))的司法管辖区,如美国、部分欧洲国家/地区、加拿大、墨西哥和英国。具体来说,

  • 自2019年5月14日起,Wish 可为商户显示并向商户支付其在“税务设置”中配置的美国司法管辖区的预估间接税缴付金额,但 Wish 作为交易平台为税务机构代收相关间接税的除外。

  • 自2019年8月28日起,Wish 可为商户显示并向商户支付其在“税务设置”中配置的欧洲国家/地区的预估间接税缴付金额。

  • 自2019年10月8日起,Wish 可为商户显示并向商户支付其在“税务设置”中配置的加拿大司法管辖区的预估间接税缴付金额。

  • 自2020年12月21日起,Wish 将根据墨西哥政府于2020年6月出台的新税收改革法案,在适用 VAT 的情况下,开始对墨西哥商户出售给墨西哥用户的产品的销售额(向用户展示的价格已包括16%的 VAT)代收墨西哥 VAT。商户应通过“税务设置”提供其有效的墨西哥联邦注册税号(RFC 税号),以便 Wish 从销售额中代扣代缴正确金额的 VAT。详见下文。

  • 自2021年1月1日起,Wish 将对从英国境内/境外发往英国的所有订单添加并代收 VAT。对于在英国境内配送的订单,如果是英国本土商户,且已在“税务设置”页面设置英国税务,Wish 会将 VAT 金额支付给商户,以便商户向英国税务机构缴纳税款。对于在英国境内配送的订单,如果是非英国本土商户,则 Wish 将直接向英国税务机构代缴 VAT。对于从英国境外发货的英国路向订单,VAT 的缴纳方式将取决于包裹的用户支付价格。详细信息请参阅下文。

美国、部分欧洲国家/地区、加拿大、墨西哥和英国订单的预估间接税缴纳金额将由 Wish 代收,并在下一个结款日支付给商户(付款资格条款适用)。商户可以在订单历史记录、“订单详情”页面和付款账单中查看需缴税订单的预估间接税缴纳金额。

商户对在“税务设置”中正确识别其申报义务、确保履行其间接税项合规义务并准确提交申报表负有最终责任。如果您选择进行“税务设置”,即表示您确认并同意 Wish 无需对任何故障、中断、错误、网络或系统中断,或者因您使用“税务设置”而引起或与之相关的任何形式的故障承担责任,并且 Wish 明确声明对任何相关的担保、陈述或责任概不承担。

请注意,商户还可以通过“税务设置”导出这些需缴税交易在指定日期范围内的税务报告。

在此篇常见问题解答中,wish将向您介绍一些税务定义以及 Wish 如何计算不同辖区的各种税项。如需了解在 Wish 平台上启用和编辑“税务设置”的更多信息,请浏览其他分步指南 。另请参阅“Wish 商户税务政策”,以了解更多信息。

wish商户官网原文详情:

Starting April 15, 2019, Wish is pleased to announce the introduction of Tax Settings for merchants. Merchants who activate Tax Settings, on a voluntary basis, will be able to indicate the jurisdictions where they have obligations to remit indirect tax (e.g. sales tax, GST and VAT) on sales in the United States, select European countries, Canada, Mexico, and the United Kingdom. Specifically,

  • Effective May 14, 2019, Wish begins to display and provide merchants with the payment of the estimated indirect tax remittance amounts for their configured US jurisdictions in Tax Settings, with the exception of tax authorities where Wish is registered as a Marketplace and is collecting the appropriate indirect tax.

  • Effective August 28, 2019, Wish will begin displaying and providing merchants with the payment of the estimated indirect tax remittance amounts for their configured European countries in Tax Settings. 

  • Effective October 8, 2019, Wish will begin displaying and providing merchants with the payment of the estimated indirect tax remittance amounts for their configured Canadian jurisdictions in Tax Settings.

  • Effective December 21, 2020, Wish will begin collecting Mexico VAT on the sale (price displayed to customers includes 16% VAT) of products that the merchants domiciled in Mexico have offered to customers in Mexico whenever VAT is applicable, per new tax reform legislation introduced by the Mexican government in June 2020. Merchants should provide their valid Registro Federal de Contribuyentes identification number (RFC ID) via Tax Settings in order for Wish to determine the correct amount of VAT to withhold and remit from the sales. See more details below.

  • Effective January 1, 2021, Wish will add and collect VAT for all domestic and international UK-bound orders. For UK domiciled merchants shipping within the UK who have set up Tax Settings, Wish will remit the VAT amounts to the merchants to remit to the UK tax authorities. For non-UK domiciled merchants shipping orders within the UK, Wish will remit VAT directly to the UK tax authorities. For orders shipping to the UK from outside of the UK, VAT remittance will depend on the customer-paid price of the consignment. See more details outlined below.

The estimated indirect tax remittance amounts for applicable US, select European, Canadian, Mexican, and UK orders will be collected from customers, and included in the merchant’s next scheduled payment (subject to Payment Eligibility terms). Merchants may view the estimated indirect tax remittance amounts for applicable orders in their Order History, Order Details pages, and payment invoices.

Merchants are ultimately responsible for correctly identifying their filing obligations in Tax Settings and ensuring their indirect tax compliance obligations are met and returns are submitted accurately. Should you elect to use Tax Settings, you acknowledge and agree that Wish shall not be responsible for, and expressly disclaims any warranties, representations, or liability regarding, any malfunctions, interruptions, errors, network or system outages, or otherwise arising out of or in any way related to your use of Tax Settings.

Note that Tax Settings also allows merchants to export tax reports for these applicable transactions within an indicated date range.

In this FAQ, we'll walk you through some tax definitions and how Wish calculates a variety of taxes for different jurisdictions. To learn more about how to activate and edit Tax Settings on Wish, please visit this step-by-step guide. Please also review the Wish Merchant Tax Policy for more information.

文章内容来源:wish商户官方网站  


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